In the calibration process for traditional modulation measuring profilometry, a standard plane needs to be moved several times to establish the mapping relationship between modulation and actual physical height. And the camera calibration process needs to be done separately. A new calibration method for modulation measuring profilometry is proposed, which can implement height mapping and camera calibration at the same time. In this method, a standard block is used instead of the standard plane and the complex translation stage system in the traditional methods. Several separated stages with the same height but whose spatial distribution is discrete are used to form a virtual calibration plane, on which the modulation distribution is obtained by fitting process, and the multi-stages can also be used in the lateral coordinates calibration process. The characteristics of this method are that only one scanning process is required for setting up the mapping relationship between the modulation and height and calibrating the lateral coordinates. The theory analysis of the proposed method is given and experiment proves the feasibility of the method.